ABS COCKTAIL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ABS COCKTAIL
Largest movements
- Receivables within one year +€6,301
up €6,301 (+700%), from €900 to €7,201
of which Trade receivables: +€5,090
- Cash -€3,534
down €3,534 (-73.8%), from €4,788 to €1,254
mainly Net result for the year (-€20,837) and Receivables within one year (-€6,301)
- Stocks and contracts -€1,281
down €1,281 (-29.0%), from €4,414 to €3,134
- Tangible fixed assets -€904
down €904 (-70.5%), from €1,281 to €378
- Deferred charges and accrued income -€499
down €499 (-95.9%), from €521 to €21
- Profit (loss) carried forward -€20,837
down €20,837 (-14.8%), from -€141,088 to -€161,925
- Trade debts +€12,511
up €12,511 (+154%), from €8,102 to €20,613
- Other debts +€9,268
up €9,268 (+24.2%), from €38,303 to €47,571
- Accrued charges and deferred income -€705
no longer reported in 2025 (was €705)
- Tax, wage and social debts -€154
no longer reported in 2025 (was €154)
- Gross operating margin -€17,711
down €17,711, from €13,935 to -€3,776
- Financial charges -€1,832
down €1,832 (-76.4%), from €2,396 to €565
- Staff costs +€1,706
up €1,706 (+13.4%), from €12,767 to €14,473
- Depreciation +€736
up €736 (+438%), from €168 to €904
- Other operating charges +€510
up €510 (+83.7%), from €610 to €1,120
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,140 | €12,223 | +€84 | +0.7% |
| Fixed assets | 21/28 | €1,517 | €614 | -€904 | -59.6% |
| Tangible fixed assets | 22/27 | €1,281 | €378 | -€904 | -70.5% |
| Plant, machinery and equipment | 23 | €1,281 | €378 | -€904 | -70.5% |
| Financial fixed assets | 28 | €236 | €236 | = | 0.0% |
| Current assets | 29/58 | €10,623 | €11,610 | +€987 | +9.3% |
| Stocks and contracts in progress | 3 | €4,414 | €3,134 | -€1,281 | -29.0% |
| Stocks | 30/36 | €4,414 | €3,134 | -€1,281 | -29.0% |
| Amounts receivable within one year | 40/41 | €900 | €7,201 | +€6,301 | +700% |
| Trade receivables | 40 | €900 | €5,990 | +€5,090 | +566% |
| Other amounts receivable | 41 | - | €1,211 | +€1,211 | |
| Cash at bank and in hand | 54/58 | €4,788 | €1,254 | -€3,534 | -73.8% |
| Deferred charges and accrued income | 490/1 | €521 | €21 | -€499 | -95.9% |
| Total equity and liabilities | 10/49 | €12,140 | €12,223 | +€84 | +0.7% |
| Equity | 10/15 | -€35,124 | -€55,961 | -€20,837 | -59.3% |
| Contributions | 10/11 | €97,800 | €97,800 | = | 0.0% |
| Reserves | 13 | €8,165 | €8,165 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,165 | €8,165 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€141,088 | -€161,925 | -€20,837 | -14.8% |
| Amounts payable | 17/49 | €47,264 | €68,184 | +€20,921 | +44.3% |
| Amounts payable within one year | 42/48 | €46,559 | €68,184 | +€21,625 | +46.4% |
| Trade debts | 44 | €8,102 | €20,613 | +€12,511 | +154% |
| Suppliers | 440/4 | €8,102 | €20,613 | +€12,511 | +154% |
| Taxes, remuneration and social security | 45 | €154 | - | -€154 | |
| Taxes | 450/3 | €154 | - | -€154 | |
| Other amounts payable | 47/48 | €38,303 | €47,571 | +€9,268 | +24.2% |
| Accrued charges and deferred income | 492/3 | €705 | - | -€705 | |
| Remuneration, social security and pensions | 62 | €12,767 | €14,473 | +€1,706 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €168 | €904 | +€736 | +438% |
| Other operating charges | 640/8 | €610 | €1,120 | +€510 | +83.7% |
| Gross operating margin | 9900 | €13,935 | -€3,776 | -€17,711 | |
| Operating profit (loss) | 9901 | €391 | -€20,272 | -€20,664 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,396 | €565 | -€1,832 | -76.4% |
| Recurring financial charges | 65 | €2,396 | €565 | -€1,832 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,005 | -€20,837 | -€18,832 | -939% |
| Profit (loss) for the period | 9904 | -€2,005 | -€20,837 | -€18,832 | -939% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,005 | -€20,837 | -€18,832 | -939% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.